我国应收账款质押公示制度研究.pdf

摘 要 随着融资业务的不断发展，应收账款质押已成为企业常用的担保方式，其对 于金融业的影响也逐渐扩大。应收账款质押的关键在于公示制度的完善，目前我 国应收账款质押以登记为其公示方法，相关规范主要集中于《应收账款质押登记 办法》。本文第一章对应收账款的内涵进行辨析，论述了应收账款质押公示的必 要性，阐明了应收账款质押公示制度对应收账款融资功能的实现具有重要意义， 并介绍我国应收账款质押“书面合同＋登记”这一公示模式的选择背景。本文第 二章考察了我国应收账款质押公示制度的立法现状，并通过发现、分析实践中存 在的争议来指出我国应收账款质押公示制度存在的登记法律效果立法规定与实 际效果相矛盾、登记程序不合理、质权人优先受偿权得不到妥善保护这三大问题。 本文第三章提出了完善我国应收账款质押公示制度的具体建议。 本文认为：身为无形资产的应收账款，其质权的设立需要进行交付或登记， 而应收账款的债权凭证并不是有价证券，因此，我国民法典物权编应继续维持应 收账款质权登记设立的规定。登记期限影响应收账款质权的法律效力。中国人民 银行应该对 《应收账款质押登记办法》进行修改，明确征信中心形式审查的审查 职责。在目前我国信用状况不是太令人满意的情形下，中国人民银行不宜取消上 传登记协议的要求。由出质人导致变更登记事由发生的，应该由出质人办理变更 登记。通知主要关乎质权人对应收账款债务人的优先受偿权，在民法典物权编中 进行应收账款质押通知规范的设计，能够弥补我国应收账款质押公示制度没有妥 善保护质权人优先受偿权的制度缺陷，符合民法典物权编的立法目的，符合我国 现行应收账款公示制度的体系安排。 关键词 登记期限；登记程序；质押通知 I ABSTRACT With the continuous development of financing business, pledge of accounts receivable has become a common way of guarantee for enterprises, and its influence on the financial industry has been gradually expanded.The key of pledge of accounts receivable lies in the perfection of the publicity system.At present,Chinas pledge of accounts receivable takes registrationas its publicity method.The first chapter of this paper analyzes the connotation of accounts receivable, discusses the necessity of accounts receivable pledge publicity, expounds the importance of the system of accounts receivable pledge publicity to the realization of accounts receivable financing function, and introduces the background of the mode of written contract + registration of accounts receivable pledge.In this paper, the second chapter investigates the legislative status quo of accounts receivable pledge publicity system in our country,and through the discovery, inthe practice of analysis of controversy to point out that the registration publicity system pledge of accounts receivable in China legal effect legislative provisions in